Even under other conditions, it may be relevant to calculate the tax surcharge on the net increase when the entire accounting is incorrect. An example of this is the so-called copycat case, i.e. when a person liable to provide information has provided incorrect information by incorrectly submitting a VAT return that is identical to the one for the period before. The amounts in and of themselves refer to real transactions, but do not constitute a real accounting for the current accounting period. In that situation, the error does not affect any individual VAT item either, which is why outgoing and incoming VAT can be seen as one and the same issue.
Source: skatteverket.se
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